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Organizational Culture in Management Accounting Information System: Survey on State-owned Enterprises (SOEs) Indonesia

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  • Ilham Hidayah Napitupulu

Abstract

Management accounting information system (MAIS) is an integral part of an organizational structure. MAIS refers to the normative, but when MAIS is implemented, it has unintended or unforeseen consequences, this is because, in the context of social organization and socially too, it is not been well understood by users. To avoid the user’s misunderstanding which gives the effect on the quality of MAIS, organizational culture can connect these problems. This study was conducted at the state-owned enterprises (SOEs) in Indonesia. Data analysis of study used structural equation model (SEM) with the approach of partial least square (PLS). The study results found that organizational culture affects the quality of MAIS. The results also found that the dimensions and indicators that are used to build the study model showed strong value, which means that the dimensions and indicators reflect the organizational culture and the quality of MAIS in SOEs in Indonesia.

Suggested Citation

  • Ilham Hidayah Napitupulu, 2018. "Organizational Culture in Management Accounting Information System: Survey on State-owned Enterprises (SOEs) Indonesia," Global Business Review, International Management Institute, vol. 19(3), pages 556-571, June.
    • Handle: RePEc:sae:globus:v:19:y:2018:i:3:p:556-571
    DOI: 10.1177/0972150917713842
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    References listed on IDEAS

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    1. Adebayo Agbejule, 2011. "Organizational culture and performance: the role of management accounting system," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 12(1), pages 74-89, May.
    2. Barbara H. Wixom & Peter A. Todd, 2005. "A Theoretical Integration of User Satisfaction and Technology Acceptance," Information Systems Research, INFORMS, vol. 16(1), pages 85-102, March.
    3. Jones, C. S., 1985. "An empirical study of the role of management accounting systems following takeover or merger," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 177-200, April.
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